Gem County is the quiet north end of the Treasure Valley — about 22,000 people, one incorporated city (Emmett), and a wide ring of orchards and farm ground along the Payette River. It's the original "Valley of Plenty": Black Canyon Dam went up above the town in 1924, irrigation followed, and Emmett earned its "Cherry City" name from the stone-fruit farms that still run the mid-June Cherry Festival. For an ADU, the appeal is straightforward — land and build-adjacent costs sit below Ada County, and the new Highway 16 corridor has put northern Ada County jobs within commuting reach.
The single most important thing to know about Gem County ADUs is that the rules split hard at the city line. Inside Emmett, the City of Emmett's Building and Planning team handles zoning, permits, and inspections, and parts of town are on municipal sewer — that's the path most backyard ADUs take. Outside city limits, unincorporated Gem County treats a second home as a "secondary dwelling" with a much stricter standard: county sources describe agricultural zoning only, a minimum parcel size around five acres, owner-occupancy of one of the two homes, a recorded deed restriction against separate sale, and a health-district-approved septic system. A typical small residential lot in the county usually will not qualify. Confirm your parcel's jurisdiction and the current standard directly with the city or county before you assume anything.
Gem County is not in the Ada County Highway District. ACHD's countywide transportation impact fee — the one big number that's consistent across Boise, Meridian, and Eagle — does not apply here. Gem County and the City of Emmett handle their own roads and their own fee schedules, so you have to pull the current Emmett or Gem County fee schedule rather than borrowing an Ada County figure. The upside is a lower cost basis: cheaper land, deep lots, and a build market that benefits from the regional contractor pool. Every City of Boise pre-approved plan (Goldfinch, Waxwing, Kingfisher, Kestrel, Sandpiper, Osprey) is engineered under Boise's 900 sq ft cap, so the designs are built and detailed — but they carry no automatic approval in Emmett or Gem County, where the local code and plan-check govern.